Income earned but unpaid at the time of a decedent’s death is deemed to be income in respect of a decedent (IRD). All the following statements concerning IRD are correct EXCEPT:

Income earned but unpaid at the time of a decedent’s death is deemed to be income in respect of a decedent (IRD). All the following statements concerning IRD are correct EXCEPT:
A . The income must be reported on the decedent’s final federal income tax return.
B . The income is taxable to the person or entity receiving it.
C . The income may be included on both the estate tax return and the estate income tax return with a corresponding deduction.
D . IRD includes sales commissions earned prior to the decedent’s death and paid to the estate according to the intestacy laws.

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Answer: A